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Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… properly manage pool project donations or disbursements. For example, the Board: Improperly allowed the West Branch Recreation and Aquatics Committee (Committee) to act under the auspices of the Town and organize … an affiliate of the Town. Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Otego-Unadilla Central School District - School District Website (S9-19-26)
… action. District officials generally agreed with our recommendations and indicated they will take corrective action. Appendix C includes our comment on an issue District officials raised in their …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26City of Johnstown – Financial Management (2020M-134)
… maintained accurate and complete financial information to adequately manage operations. Key Findings City officials … not maintain accurate and complete financial information to adequately manage operations. The City Treasurer … (Council) did not have accurate financial information to monitor the City’s financial condition, and does not know …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Randolph Central School District – IT Asset Management (S9-22-22)
… percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Saugerties Central School District – IT Asset Management (S9-22-05)
… to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … costing $599 and two Chromebooks with an approximate cost of $500 based on recent purchases), could not be located. … Seventeen IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Ticonderoga Central School District – IT Asset Management (S9-22-23)
… percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23East Quogue Union Free School District – IT Asset Management (S9-22-8)
… to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … Specifically: Six IT assets with combined purchase prices of approximately $8,200 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Town of Tioga – Long-Term Planning (2022M-181)
… condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent … capital and financial plans. Consider funding reserves for the Town’s capital project and highway capital equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Pelham Union Free School District – Information Technology (2021M-134)
… loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were … user accounts. Three generic accounts were not needed for District operations. Four user accounts had unnecessary … services. Key Recommendations Develop written procedures for managing network and financial application user account …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… BOCES’ reserve funding and use practices withholds funds from school districts that may have been used in a more … our recommendations and indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… $2.3 million. While the Corporation received grant funds for two projects, officials relied on lines of credit (LOCs) to provide cash flow for several years. The Corporation’s ability to pay off the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andChatham Central School District – Financial Management (2023M-11)
… over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Jefferson County Probation Department – Restitution Payments (S9-20-10)
… policies and procedures. County officials agreed with our recommendations and indicated they will take corrective action. Appendix B includes our comment to the County’s response. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Boquet Valley Central School District – Procurement (2021M-132)
… and found five providers were paid a total of $135,238 for services provided during the audit period without officials using a request for proposal (RFP), as required. Key Recommendations Procure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120LaFargeville Central School District – Information Technology (2021M-192)
… in Appendix A, District officials generally agreed with our recommendations. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Accurately record, remit and report detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real … Clerk was unable to provide the 2019 accounting records for real property taxes. Therefore, we were unable to …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Uniondale Union Free School District – Information Technology (2023M-61)
… agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… funds were returned, the funds were not available for the District’s use. Officials did not: Ensure the … be returned to the District. Establish written procedures for monitoring employees’ FSA and DCAP accounts and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planCity of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… by approximately $330,000. Annual financial reports for 2018 through 2021 were not filed until after the … report and review the filed 2018 through 2021 reports for accuracy. Discontinue the improper accounting practices …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97